Subchapter R. Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
- § 1352 - Alternative tax on qualifying shipping activities
- § 1353 - Notional shipping income
- § 1354 - Alternative tax election; revocation; termination
- § 1355 - Definitions and special rules
- § 1356 - Qualifying shipping activities
- § 1357 - Items not subject to regular tax; depreciation; interest
- § 1358 - Allocation of credits, income, and deductions
- § 1359 - Disposition of qualifying vessels